Wages are paid 75% in the month of production and 25% in the following month.be-新东方在线职业题库

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Wages are paid 75% in the month of production and 25% in the following month. be included in the cash budget for May in respect of wages?

A

$222,600

B

$231,000

C

$233,800

D

$235,200

考点：Chapter16Thebudgetaryprocess

$

75% x May wages cost = 75% x 8,400 x $7 x 4 hours 176,400

25% x April wages cost = 25% x 7,800 x $7 x 4 hours 54,600

Wage payments for May 231,000

If you selected option A you calculated the payment the wrong way round as 25% of May wages cost and 75% of April wages cost. If you selected option C you calculated the payment as 75% to be paid in the month and 25% in advance for the following month. Option D is the labour cost for May, which makes no allowance for the timing of cash payments.

多做几道

材料全屏

60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

材料全屏

62

【单项选择题】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

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